HC Deb 10 January 1913 vol 46 c1545W

asked the Chancellor of the Exchequer whether he will instruct the Commissioners of Inland Revenue to take into consideration, with a view to exemption from Undeveloped Land Duty, the case where a landowner opens to the public a private road, and by so doing gives them access to beautiful and extensive views over his adjoining land, and when the value of the privilege is proved by the extent to which the public enjoy it?


The Commissioners are of opinion that in order to obtain exemption from Undeveloped Land Duty the access granted by an owner to the public must be physical and not merely ocular, and that the action of the landowner, in the case to which my hon. Friend refers, would not exempt more than the actual site of the road. I do not think it is desirable that I should give the Commissioners any instructions in the matter.